Join Stacey Roberts as she explores the science and art of multistate corporate income tax in-depth in this 4-hour CPE course at CPE4U.
Multistate Corporate Income Taxation
Wednesday, October 24, 2022 | 1:00 – 4:30 PM MT
Location: Online, internet course
Credit Hours: 4.0
Price: $75-$100, based on days purchased
Field of Study: Taxes – Technical (State and Local Taxes)
Course Level: Intermediate
Prerequisites: Understanding of federal corporate income taxation
Learning Objective
After completing this course the participant will be able to:
- Recognize key U.S. constitutional limits to state taxation and relate them to historical developments and to present-day state tax policies.
- Apply nexus rules and Public Law 86-272 and relate these rules to leading-edge business models.
- Define the state income base, on a separate company basis, consolidated basis, and unitary basis.
- Compute apportionment, including interpreting and applying:
- Sales throwback rules with respect to the sale of tangible personal property;
- Market-sourcing rules for service revenue.
- Compute Colorado taxable income for combined and/or consolidated taxpayers.
- Solve state income tax issues presented with pass-through entities.
- Describe state tax implications of recent federal tax reform.
- Recognize unique aspects of the tax systems in Texas and Ohio.
- Apply best practices in preparing for and managing state audits.
- Analyze good versus weak state tax planning.
Instructor
Stacey Roberts, CPA, is State and Local Tax Director at TaxOps in Denver. She works closely with business clients managing all compliance issues related to state income/franchise and sales and use tax for flow through entities and C corporations across various industries; identifying planning opportunities and state and local credits and incentives; and mitigating state and local tax controversy issues with auditors and taxing jurisdictions. Her 25 years of experience in state and local tax also includes three of the Big Four accounting firms and a Fortune 500 company. She is a member of the Colorado Legislative Tax Policy Task Force through 2026 and a frequent speaker and author on SALT issues including the Journal of State Taxation, Strafford Publishing, and more.
About TaxOps
We solve tax problems with practical answers that make business sense in all jurisdictions and industries. By hiring our Big Four-veteran leaders and experienced professionals, you get a team of tax strategists on your side—and in your corner—supporting your strategy wherever business takes you. Find out more about how TaxOps is shaping the future of tax specialty services in federal, international, state and local and minimization solutions at TaxOps.com.
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